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The Hong Kong Institute of Certified Public Accountants (the"Institute") has embarked on the CPA qualifying process reform to ensure that the Qualification Programme ("QP") trains professional accountants with the skills, expertise and ethics that can support Hong Kong as an international business and financial centre.
With the launch of the new QP, holders of Accredited Accounting Technician ("AAT") and Professional Bridging Examination ("PBE") will have a direct pathway to the CPA qualification framework. AAT Examination and PBE will not be offered after 31 December 2017. The Institute will offer cross-credits to AAT students/ members and PBE students who are partway through their examination in the existing framework. A comprehensive set of transitional arrangements has been designed to ensure a smooth transition from the existing structure to the proposed requirements of the new QP.
The Institute has released the consultation paper which sets out the proposals on enhancing the CPA qualifying process for the development of the new QP. The purpose of the consultation is to elicit responses from all stakeholders before the final CPA qualification framework is adopted and the new QP is launched.
